HCOGAS400450 - Technical Guidance: Duty-free/duty-paid storage

Normally duty-free gas and duty-paid gas should not be stored in the same container. If a trader wishes to make deliveries, or hold stocks for both dutiable and non-dutiable uses, the trader must:

• maintain separate stocks; or

account for duty at the time of drawing gas for road fuel use from stock on which duty has not been previously paid.

Storage of LPG in a tax warehouse

The introduction of the Excise warehousing (Energy Products) Regulations 2004 now enables LPG to be warehoused, irrespective of whether it ends up being put to a chargeable use. Notice 179 paragraph 3.9.6 refers; the VAT implications are discussed in paragraph 15.12.